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PETERSON v. EMPLOYMENT DIVISION

85-T-059; CA A37858.

728 P.2d 95 (1986)

82 Or.App. 371

In the matter of Richard PETERSON, D.C., P.C., As to Whether This Entity Is an "Employer" under Ors 657.025. Richard Peterson, D.C., P.C., Petitioner, v. EMPLOYMENT DIVISION, a State Agency, Respondent.

Court of Appeals of Oregon.

Decided November 12, 1986.

Attorney(s) appearing for the Case

James J. Macafee, Salem, argued the cause and filed the brief for petitioner.

Philip Schradle, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief were Dave Frohnmayer, Atty. Gen., James E. Mountain, Jr., Sol. Gen., and Victoria Rudometkin, Certified Law Clerk, Salem.

Before BUTTLER, P.J., and WARREN and ROSSMAN, JJ.

ROSSMAN, Judge.

Petitioner seeks review of an Employment Division determination that the professional corporation is an "employer" for purposes of employment taxes. We affirm.

The facts are undisputed. Dr. Peterson was a licensed chiropractor engaged in private practice. In 1981, he incorporated petitioner as a professional corporation. Since that time, Peterson has remained the business' sole owner-operator, director and shareholder. At the hearing, he acknowledged...

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